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India: Government exempts import duty on goods for FIFA U-17 World Cup, India

September 26, 2017

Introduction

The Ministry of Finance (Department of Revenue) vide notification no.75/2017-Customs has exempted from import duty sports items and a wide range of goods for the upcoming FIFA U-17 World Cup India. The Central Government enforced the notification, in exercise of the powers conferred under sub-Section (1) of Section 25 of Customs Act, 1962.

  • Section 25(1)– It grants the Central Government with the power to exempt certain good from custom duty to be levied upon them, if it deems fit.

“Power to grant exemption from duty – If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after clearance) as may be specified in the notification goods of any specified description from the whole or any part of duty of customs leviable thereon”

FIFA U-17, 2017 World Cup

Source : http://img.fifa.com

The U-17 World Cup is the first FIFA event to be held in India and will be spread over six cities starting October 6 and is scheduled to have 52 matches, with the final being scheduled in the iconic Salt Lake Stadium. This tournament will also be the 17th edition of FIFA U-17 World Cup. Bids for the tournament were submitted as early as November 15, 2013, to host the tournament, and four countries namely India, Azerbaijan, Ireland and Uzbekistan submitted their respective bids, out of which India was declared to be the hosts by FIFA on December 5, 2013.

Exemption from Customs Duty

The Central Government being satisfied in the public interest, has exempted from import duty goods for the FIFA U-17 World Cup. One of the primary reasons behind this welcome decision by the Government is the promotion and expansion of the sport across the nation, and at the same time encouraging the youth for future sporting endeavors, as football is the top-most watched, as well as, played sport all over the globe.

The Notification

However, even though the notification has exempted goods when imported into India, there are a few conditions laid down to it. One such condition is that the importers shall have to furnish undertakings that all the goods, excluding gift items, souvenirs, mementos will be re-exported within three months of conclusion of the World Cup.

Other conditions that have been laid down for such exemption are given below in “Table A”:-

Table A

S. No. Goods Conditions
1 The following goods:

(i) All sports goods, sports equipment and sports requisites; fitness equipments; team uniform/ clothing; spares, accessories and consumables of the same.

(ii) Doping control equipment.

(iii) First aid kits.

(iv) Satellite phones/GPS, paging communication systems and other communication equipments; video/plasma screen, electronic score board for display; time control devices, stop watches; timing, scoring and result management systems, marquees, tents and other IT equipment such as projectors, printers, computers, smartphones, routers, etc.

(v) Food stuff, energy drinks, isotonic, tonic water.

(vi) Pharmaceuticals and medical consumables.

(vii) Training, medical or other equipment for use in the event.

(viii) Dining/kitchen items, office consumables, stationery and gift items, souvenirs, mementoes etc.

(ix) Uniforms/clothing material and other sports apparels as well as sewing machines.

(x) Goods for display/ exhibition/ stalls/ reception etc.

(xi) All others goods including but not limited to trophies, medals, prizes (such as golden boot/ glove), etc.

(a) Imported by any of the persons specified in the “Table B” below in relation to the FIFA under 17 World Cup India, 2017.

(b) The importer, at the time of clearance of the goods, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from the Director (Sports), Department of Sports, the Ministry of Youth Affairs and Sports, Government of India, indicating –

(i) the name and address of the importer and the description, quantity and value of the said goods; and

(ii) that the said goods are required for the purpose specified in condition (a) above.

(c) The importer, at the time of clearance of the goods, furnishes an undertaking that,-

(i) all such goods, excluding gift items, souvenirs, mementoes shall be re-exported within three months from the date of conclusion of FIFA under 17 World Cup India, 2017.

(ii) a utilization certificate for the goods consumed shall be furnished from the Director (Sports), the Department of Sports, the Ministry of Youth Affairs and Sports, Government of India, within three months from the date of conclusion of FIFA under 17 World Cup India, 2017.

2 Broadcast equipments and supplies used in organizing and during the event. (a) Imported by FIFA Host Broadcasters in relation to the FIFA under 17 World Cup India, 2017.

(b) The importer, at the time of clearance of the goods produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from the Director (Sports), the Department of Sports, the Ministry of Youth Affairs and Sports, Government of India, indicating –

(i) the name and address of the importer and the description, quantity and value of the said goods; and

(ii) that the said goods are required for the purpose specified in condition (a) above.

(c) The importer, at the time of clearance of the goods, furnishes an undertaking that all such goods shall be re-exported within three months from the conclusion of FIFA under 17 World Cup India, 2017.

3 Furniture and fixtures/ fittings, power generation and distribution systems, air conditioning equipment. (a) Imported by any of the persons specified in the
“Table B” below in relation to the FIFA under 17 World Cup India, 2017.(b) The importer, at the time of clearance of the goods produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, from the Director (Sports), the Department of Sports, the Ministry of Youth Affairs and Sports, Government of India, indicating –

(i) the name and address of the importer and the description, quantity and value of the said goods; and

(ii) that the said goods are required for the purpose specified in condition (a) above.

(c) The importer, at the time of clearance of the goods, furnishes an undertaking that all such goods shall be re-exported within three months from the conclusion of FIFA under 17 World Cup India, 2017.

Table B

S. No. Importer (Entities and Individuals)
1 FIFA and FIFA Subsidiaries
2 FIFA Confederations
3 Participating FIFA Member Associations, including Hosting Association
4 FIFA Contractors (including FIFA Host Broadcasters)
5 FIFA staff and officials and members of the FIFA delegation, including match officials
6 FIFA Confederations and FIFA Member Associations staff and officials
7 FIFA Listed Individuals

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